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Report Serial Number The Report Serial Number uniquely represents a report within a Statement.

The Report Serial Number of the original report that has to be replaced or deleted should be mentioned in the element ‘Original Report Serial Number’.This number along with Original Statement ID will uniquely identify the report which is being corrected.Transaction Types Reporting person/entity is required to furnish separate Form 61 A for each transaction type.The transaction types under SFT have been categorised as under: Identification of transactions to be reported The first step in preparation of Statement of Financial Transactions (SFT) is to identify transactions/persons/accounts which are reportable under Rule 1 14E.Methods are designed to provide analysts with written documentation to facilitate training, performance, quality assessment, and interpretation of data.

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In the second step, the reporting person/entity is required to submit details of transactions/persons/accounts which are determined as reportable.

Aggregation Rule Aggregation rule needs to be applied for specified transaction types to identify transactions/persons/accounts which are reportable.

In case the correction statement is filed, statement ID of the original Statement which is being corrected should be mentioned in the element ‘Original Statement ID’.

In case the Statement is new and unrelated to any previous Statement, ‘0’ will be mentioned in the element ‘Original Statement ID’.

This number along with Statement ID will uniquely identify any report received by ITD.